For the purpose of this Article:
(a) "City" shall mean the City of Wheeling.
(b) "City Finance Director" shall mean the City Finance Director of the City of Wheeling and his or her delegate within the City Finance Department.
(c) "Employee" shall mean any individual who is employed at one or more locations within the City and is on the payroll of an employer, on a full-time or part-time basis for at least thirty (30) days per calendar year, in exchange for salary, wages or other compensation.
(d) "Employed" shall include an employee working for an employer and a self-employed individual working as a sole proprietor or member of a firm so as to be subject to self-employment tax. An employee shall be considered employed in a calendar week so long as the employee remains on the current payroll of an employer deriving compensation for such week and the employee has not been permanently assigned to an office or place of business outside the City. A self-employed individual shall be considered employed in a calendar week so long as such individual has not permanently discontinued employment within the City.
(e) "Employer" shall mean any person maintaining at least one regular office or place of business within the City for whom employees work within the City and who pays employees compensation subject to any federal or state employment or wage withholding requirement. "Employer" includes all for-profit and not-for-profit entities and all local, county, state and federal governmental entities.
(f) "Fee" shall mean the city service fee to be imposed by the provisions of this Article.
(g) "Municipal service or municipal services" shall mean any valuable service provided by the City, its departments, boards, commissions and agents.
(h) "Self-employed individual" shall mean an individual who is subject to federal self-employment tax and conducts business at one or more regular office or place of business within the City, on a full-time or part-time basis for at least thirty (30) days per calendar year.
(i) "User" shall mean any person who is employed within the City by an employer located within the City and whose conduct is consistent with that of an employee benefiting from the use of municipal services as stated in this Article.
(j) "User of municipal services" shall mean any person, as defined in this section, who uses any municipal service, as defined in this section, and who is found or declared to be such a user in Section 797.03 of this Article.
(Ord. 15299. Passed 8-20-19.)